أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
As per my understanding , Suspence account is a nominal account or testing account , that is normally used to balance the the trail Balance / rectifications of errors
For more details view you can view the below link
http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/suspense-accounts.html
